Keyword: «budget revenues and expenditures»

In this article shows main features of enterprise budgeting, shortcomings in the planning of action of the company, given the tasks of budgeting and systems of control over budget performance.

In the course of the study, the authors noted that in recent years the role of regional and local budgets has been increasing, the scope of their application has expanded due to the expansion of the rights of regional and local authorities. Therefore, it is necessary to more carefully approach the system of forming the regional budget. The assessment of the regional budget of the Smolensk region revealed the all-Russian problem, when the regional budget revenues are gradually increasing against the background of a general increase in budget expenditures, while the size of inter-budget transfers from the federal budget is decreasing. In this regard, it becomes urgent to optimize government guarantees, without which further cuts in the regional budget will negatively affect socio-economic development.

On the eve of large-scale changes in the tax system of the Russian Federation, the article makes an attempt to comprehend the innovation of 2023 in the form of an excess profit tax. Excess profit tax is not something new in world practice; examples of such mandatory payments have been known for more than 100 years. The main reasons for its introduction are an acute budget deficit and the receipt of excess profits by business entities in certain sectors of the economy. The amount of excess profit tax payments received into the budget of the Russian Federation was 6.27% higher than the expected amount, which can be considered evidence of the successful implementation of the innovation. The authors of the article, based on statistical data, analyze the reasons and results of the appearance of the excess profit tax in the Russian tax system, its advantages and disadvantages, and compare them with the upcoming changes in the corporate income tax.